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Goods Transport Service

Place of Provision of Goods Transport Service
The place of provision of services of goods transport service, other than by way of mail or courier, shall be the place of destination of the goods. However, the place of provision of services of goods transportation service agency shall be the location of the person liable to pay tax [Rule 10 of Place of Provision of Service Rules].
This specific provision has been made as in the case of GTA service, a person paying freight is liable to pay service tax.

In case of courier or mail services, if both service provider and service receiver are in a taxable territory (India), taxable territory (India) will be a place of provision of service as per rule 8 of Place of Provision of Service Rules and service tax will be payable even if goods are carried outside India.

About Setindiabiz

Setindiabiz is an organized team of experienced CA, CS, & Lawyers, duly supported by a pool of trained accountants & paralegal staff that provides quality & affordable compliance services to startups & small businesses in India. The views, statements and recommendations expressed in this article or post are only for the sole objective of providing information, and it does not constitute professional advice or recommendation of the company. Neither the author nor the company or its affiliates accepts any liability for any loss or damage arising from any information in this article or any actions taken in reliance thereon.
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